摘 要随着现代企业制度不断发展和完善,越来越多的企业形式随之出现。上市公司的不断发展使得公司领导层越发重视投资决策。投资决策的效果,直接影响到上市公司的发展状况。在世界经济领域,繁荣的市场经济,影响着我国的上市公司。许多上市公司在发展中仍然存在着许多的问题,其中最大的问题是筹集的资金不能合理的配置和有效的分配。针对这种状况,上市公司通过优化投资方式,避免投资风险,从而选出最可行的决策。投资是一个过程,今天做出决策,而直到明天才能取得结果。本文围绕财务管理中有关投资决策理论、上市公司的高管层对上市公司的投资决策等更加完整地解决投资收益与风险的问题。社会的进步离不开上市公司的发展,怎样使上市公司的筹集资金有效合理的利用改善公司的收益对此进行决策研究。【关键字】上市公司 投资决策 募集资金 风险报酬率AbstractChanges with the continuous development of global economy, our country also accelerated the pace of economic reform, the stock market development gradually, has become one of China's economic development momentum.The continuous development of listed companies, making the company the more leadership attaches great importance to the investment decision.The effect of investment decision-making, directly affect the development of listed companies.In the field of the world economy, prosperous market economy, affect the listed companies of our country.Many listed companies still exist many problems in the development, one of the biggest problems is the funds raised (= which can not be reasonable configuration and effective allocation.Most of the listed companies in raising funds, there is no effective investment, lead to some companies in the investment, close not back to the principal.Aiming at this situation, the listed company by optimizing the investment way, avoid investment risks, to select the most feasible decision.Investment is a process, to make a decision today, and in order to make the result until...